Sales Tax payment due dates vary based on the tax category to which collected sales tax applies.  Please refer to the Ohio Department of Taxation for a list of Sales Tax categories and their due dates.

 

______According to the Ohio Revised Code: "...on or before the twenty-third day or each month (each person who has... a vendor's license shall...) make and file a return for the preceding month, on forms prescribed by the tax commissioner..." 

 Notes: 

  • The return shall be considered filed when received by the Treasurer of the state.  The Treasurer will record the date received as well as the amount of payment received with the return.
  • Returns must be filed even if no sales are made and/or tax collected.  If a vendor does not file a return, the Department of Taxation may revoke a license because of inactivity.
  • If a due date falls on a weekend or holiday, the due date is the next business day.  For example: the April 2021 sales tax return, which is normally due on May 23rd, is due May 24th, 2021 since the 23rd falls on Sunday.

 

Sales & Use Due Dates

UST - Monthly 23rd day of the following month
UST - Semi-Annual July 23rd (return period January 1st through June 30th)
January 23rd (return period July 1st through December 31st)
   
UUT - Monthly 23rd day of the following month
UUT - Quarterly 1st quarter - April 23rd
2nd quarter - July 23rd
3rd quarter - October 23rd
4th quarter - January 23rd